Random triples
| Subject | Object |
|---|---|
| gptkb:FAS_121 | fair value |
| gptkb:IAS_39 | Amortised cost |
| gptkb:IFRS_5_Non-current_Assets_Held_for_Sale_and_Discontinued_Operations | lower of carrying amount and fair value less costs to sell |
| gptkb:IAS_39 | Fair value |
| gptkb:IFRS_2_Share-based_Payment | fair value of equity instruments granted |
| gptkb:IFRS_2_Share-based_Payment | fair value of goods or services received |
| gptkb:IFRS_2 | fair value |